TIGERS WORLDWIDE LOGISTICS PVT LTD,MUMBAI vs. DCIT (3)(3)(1) , MUMBAI
In the result, the appeal of the assessee for AY 2001
ITA 3286/MUM/2022[2001-02]Status: DisposedITAT Mumbai30 Mar 2023AY 2001-02
Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2001-02 & Assessment Year: 2008-09 Tigers Worldwide Logistics Pvt. Dcit (3)(3)(1), Ltd., Aayakar Bhavan, M.K. Road, 301, Sangeet Plaza, Marol Vs. New Marine Lines, Naka, Marol, Andheri East, Mumbai-400020 Mumbai-400059. Pan No. Aaack 4578 L Appellant Respondent Assessee By : Mr. Haridas Bhat, Ar Revenue By : Mr. S.K. Jain, Dr : Date Of Hearing 06/03/2023 : Date Of Pronouncement 30/03/2023
For Appellant: Mr. Haridas Bhat, ARFor Respondent: Mr. S.K. Jain, DR
Section 40
TDS is confined to payments made to any "resident. On payments made to any "resident. On the other hand, section the other hand, section 172 operates in the area of computation of profits from 172 operates in the area of computation of profits from 172 operates in the area of computation of profits from shipping business of non shipping business